According to the accounting website, the depreciation of fixed assets in the finance department is included in the accounts of "Administrative Expenses I - Depreciation Expense" and "Accumulated Depreciation". Fixed asset depreciation refers to the daily production and operation process, the value of fixed assets held in the use of the process due to a variety of factors and the part of the reduction. In accounting practice, the "administrative expenses" account is mainly used to account for the enterprise for the organization and management of enterprise production and management of the administrative expenses incurred, and can be set up in accordance with the cost of the project corresponding to the second level of detailed accounts, "accumulated depreciation" account is mainly used to account for the accumulated depreciation of fixed assets, and "accumulated depreciation" account is mainly used to account for enterprise Accumulated depreciation" account is mainly used to account for the accumulated depreciation of fixed assets, and can be set up in accordance with the categories or items of fixed assets corresponding to the secondary subaccounts.